Husband and wife, who live in a common law state, are eligible to file a joint return for 2018, but elect to file separately. Wife has adjusted gross income of $25,000 and has $2,200 of expenditures which qualify as itemized deductions. Husband deducts itemized deductions of $14,200. What is the taxable income for the wife?

A) $13,000
B) $22,800
C) $25,000
D) None of the above.


B) $22,800



If one spouse on married filing separately returns itemizes deductions, the other spouse must also do so.



Business

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